San Diego Law Review

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This Article addresses the distributional effects of new tax proposals, such as the flat tax and the USA tax. It explains how these proposals relate to each other, and then explores the combination of rate-flattening, base-broadening, and corporate tax integration contained in the flat tax proposal. The Article then proceeds to look at the consequences of the shift to a consumption base. The author concludes with adjustment costs, behavioral responses, and transition relief.

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